📚 Pre-U Cambridge Accounting: Formula & Theorem Quick Reference Handbook | Pre-U剑桥会计：公式定理速查手册
This quick reference handbook compiles essential formulas, ratios, and theorems required for the Pre-U Cambridge Accounting syllabus, enabling efficient revision and practical application. It covers financial statements, ratio analysis, investment appraisal, cost–volume–profit analysis, variance analysis, working capital management, and financial distress prediction.
本速查手册汇编了Pre-U剑桥会计大纲所需的核心公式、比率和定理，便于高效复习与实务应用。内容涵盖财务报表、比率分析、投资评估、本量利分析、差异分析、营运资本管理和财务困境预测。
1. Fundamental Accounting Equation | 基本会计等式
bilities + Equity. This forms the basis of the balance sheet and double-entry bookkeeping.
基本会计等式为：资产 = 负债 + 所有者权益。这构成了资产负债表和复式记账法的基础。
Expanded form: Assets = Liabilities + Share Capital + Retained Earnings – Drawings (or Dividends for companies).
扩展形式：资产 = 负债 + 股本 + 留存收益 – 提款（或股利）。
The income equation: Profit = Revenues – Expenses. Gross Profit = Sales Revenue – Cost of Goods Sold.
收入等式：利润 = 收入 – 费用。毛利 = 销售收入 – 销售成本。
Net income flows to retained earnings in the equity section, linking the income statement to the balance sheet.
净利润转入所有者权益中的留存收益，将利润表与资产负债表连接起来。
2. Financial Statements Formats | 财务报表格式
The income statement key lines: Revenue; – Cost of Sales = Gross Profit; – Operating Expenses = Operating Profit; ± Finance Income/Costs = Profit Before Tax; – Tax = Profit for the Year.
利润表关键行次：收入；减销售成本 = 毛利；减营业费用 = 营业利润；加减财务收入/费用 = 税前利润；减所得税 = 本年利润。
sets; Equity + Non-current Liabilities + Current Liabilities = Total Equity & Liabilities.
财务状况表：非流动资产 + 流动资产 = 总资产；所有者权益 + 非流动负债 + 流动负债 = 总权益与负债。
Working capital = Current Assets – Current Liabilities; Net assets = Total Assets – Total Liabilities.
营运资本 = 流动资产 – 流动负债；净资产 = 总资产 – 总负债。
3. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%. It measures production and trading efficiency.
毛利率 = (毛利 ÷ 收入) × 100%。衡量生产与贸易效率。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%. It reflects core business profitability.
营业利润率 = (营业利润 ÷ 收入) × 100%。反映核心业务盈利性。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%. It considers all expenses and taxes.
净利率 = (净利润 ÷ 收入) × 100%。考虑所有费用和税项。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%. Capital employed = Total Assets – Current Liabilities or Equity + Non-current Liabilities.
资本报酬率 (ROCE) = (营业利润 ÷ 运用资本) × 100%。运用资本 = 总资产 – 流动负债 或 所有者权益 + 非流动负债。
Return on Equity (ROE) = (Net Profit ÷ Average Shareholders' Equity) × 100%. Shows return to owners.
权益报酬率 (ROE) = (净利润 ÷ 平均股东权益) × 100%。显示对股东的回报。
Earnings per Share (EPS) = (Net Profit – Preference Dividends) ÷ Weighted Average Number of Ordinary Shares.
每股收益 = (净利润 – 优先股股利) ÷ 加权平均普通股股数。
nover = Revenue ÷ Total Assets (or Capital Employed). It measures efficiency of asset use.
资产周转率 = 收入 ÷ 总资产（或运用资本）。衡量资产运用效率。
4. Liquidity & Efficiency Ratios | 流动性及效率比率
Current Ratio = Current Assets ÷ Current Liabilities. Ideal range usually between 1.5 and
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